The Olympic and Paralympic Games will be held in London in 2012. As part of the preparation for the Games, new Regulations have been made. These Regulations will give UK Income Tax exemptions for certain individuals who are temporarily in the UK on Games-related business.
This page provides initial information for those working on the Olympic site and links to both the Statutory Instrument and Explanatory Memorandum. Detailed guidance covering the full scope of the Regulations and who they apply to will be issued during March 2011 for broadcasters, and in summer 2011 for all others.
On this page:
The Regulations cover those who are visiting the UK to compete in the Games and a limited number of people who are visiting the UK to work on Games-related activity.
These exemptions do not apply to those working on construction of the Olympic venues. Everyone working on construction of the venues, resident and non-resident, will have to pay any UK Income Tax due in the normal way.
Find out more about whether you are resident in the UK for tax purposes on the Directgov website
The exemptions will only cover non-UK resident workers of those commercial delivery partners who are supplying services to the London Organising Committee of the Olympic Games and Paralympic Games (LOCOG) in return for the right to market and advertise themselves or their products for commercial purposes by reference to their association with the Games.
Exemptions related to certain non-UK residents working for broadcasters - either as employees, direct contractors, or the employees of those contactors - will apply from 6th April 2011.
The rest of the exemptions for non-UK resident workers involved in preparation of the Games will apply from 6th April 2012.
Read The London Olympic Games and Paralympic Games Tax Regulations 2010 (Opens new window)
Find out more about whether you are resident in the UK on the Directgov website (Opens new window)
